Vonnie W. Gillispie - Page 6




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          also be allocated to the requesting spouse if the requesting                
          spouse received a “tax benefit” from the items on the joint                 
          return.  Sec. 6015(d)(3)(B); Mora v. Commissioner, 117 T.C. 279,            
          293 (2001).  Respondent contends, and petitioner does not                   
          dispute, that petitioner benefited from the Schedule C items                
          giving rise to the deficiency in the amounts listed above.                  
               As previously mentioned, intervenor has filed a notice of              
          intervention in this proceeding and objects to petitioner’s being           
          relieved of liability under section 6015.  Section 6015(e)(4)               
          grants the nonelecting spouse some participatory entitlement in             
          an action to determine the electing spouse’s right to relief from           
          joint and several liability pursuant to section 6015.  Corson v.            
          Commissioner, 114 T.C. 354, 364-365 (2000).  Therefore, in light            
          of intervenor’s opposition to petitioner’s being granted relief             
          from joint and several liability, we shall proceed to examine the           
          requirements of section 6015(c) to decide whether petitioner is             
          entitled to relief under this subsection.                                   
               Section 6015(c) provides relief from joint and several                 
          liability for spouses either no longer married, legally                     
          separated, or living apart.  Generally, this avenue of relief               
          allows a spouse to elect to be treated, for purposes of                     
          determining tax liability, as if separate returns had been filed.           
          Section 6015(c) provides, in pertinent part:                                








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